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“section 10(23C)”

DeductionsSection 10(23C)Section 10(23C)1,207 judgments

The decision most relied on for section 10(23C) is CIT v. State Bank of Bikaner & Jaipur (43 Taxmann.com 411), cited in 524 judgments on BharatTax.

Leading authorities on section 10(23C)

CIT v. State Bank of Bikaner & Jaipur
43 Taxmann.com 411 · 2014 · High Court
524
citing judgments

Employee contributions to provident fund, ESI, and other welfare funds, if deposited by the due date for furnishing the return of income under Section 139(1), are allowable as a deduction and cannot be disallowed under Section 36(1)(va) read with Section 2(24)(x) or Section 43B, even if deposited after the due date prescribed by the respective welfare Acts.

Escorts Ltd. v. UOI
199 ITR 43 · 1993 · Supreme Court
267
citing judgments

A statute should not be construed to permit double deduction for the same expenditure unless specifically provided by law.

CIT v. Society of the Sisters of St. Anne
146 ITR 28 · 1984 · High Court
195
citing judgments

Depreciation claimed by a charitable trust on its assets is an allowable application of income for computing exemption under Section 11, and this does not constitute a double deduction.

Director of Income-tax (Exemption) v. Framjee Cawasjee Institute
109 CTR 463 · 1993 · High Court
191
citing judgments

A charitable trust is allowed to claim depreciation on its assets for computing its income, even if the capital expenditure incurred on acquiring those assets was treated as an application of income in the year of acquisition.

CIT v. Rajasthan & Gujarati Charitable Foundation Poona
402 ITR 441 · 2018 · Supreme Court
187
citing judgments

Depreciation is allowable as a deduction even if the expenditure for acquiring the capital asset was treated as application of income for charitable purposes. This does not constitute a double benefit.

CIT v. Kasturi & Sons Ltd.
3 SCC 346 · 1999 · Supreme Court
153
citing judgments

Fiscal statutes must be construed strictly and literally. When the language is plain and unambiguous, courts must give effect to it without considering legislative intent or equitable considerations.

Queen’s Educational Society v. CIT
372 ITR 699 · 2015 · Supreme Court
152
citing judgments

An educational institution that generates a surplus does not automatically lose its charitable status or cease to exist solely for educational purposes. This is true if the surplus is reinvested for its educational objectives, and the predominant object test determines if the institution's primary aim is education or profit.

R.B. Jodha Mal Kuthiala v. CIT
82 ITR 570 · 1971 · Supreme Court
131
citing judgments

Tax laws must be interpreted reasonably and in consonance with justice, even though equitable considerations are generally irrelevant in their interpretation.

Judgments citing section 10(23C)

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Warangal

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1879/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1878/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Asst. Commissioner of Income Tax, (Exemptions), Hyderabad vs. Kakatiya Urban Development Authority, Warangal

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1877/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1726/HYD/2019[2013-14]Status: DisposedITAT Hyderabad26 Dec 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1725/HYD/2019[2012-13]Status: DisposedITAT Hyderabad26 Dec 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1724/HYD/2019[2011-12]Status: DisposedITAT Hyderabad26 Dec 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1723/HYD/2019[2010-11]Status: DisposedITAT Hyderabad26 Dec 2022AY 2010-11

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Kakatiya Urban Development Authority, Warangal vs. Asst. Commissioner of Income Tax, (Exemptions), Hyderabad

In the result, all the appeals filed by the assessee are allowed for statistical purposes

ITA 1722/HYD/2019[2009-10]Status: DisposedITAT Hyderabad26 Dec 2022AY 2009-10

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Ms. SandhyaFor Respondent: Shri Jeevanlal Lavidiya –
Section 25l

government organisations can be characterized as GPU charities It goes without saying that the other conditions imposed by the seventh proviso to Section 10(23C) and by Section 11 have to necessarily be fulfilled ITA Nos.1877 to 1881/Hyd/2019 (v) As a consequence, it is necessary in each case, having regard ... first proviso and seventeenth proviso (the latter introduced in 2012, w r e f 01 04 2009) to Section 10(23C), that the authority considering granting exemption, takes into account the objects of the enactment or instrument concerned, its underlying policy, and the nature of the functions, and activities

Vighnaharata Trust, Mumbai vs. CIT (Exemption), Mumbai

Accordingly, the appeal filed by the assessee is allowed

ITA 1284/MUM/2021[2011-12]Status: DisposedITAT Mumbai15 Dec 2022AY 2011-12

Bench: Shri Prashant Maharishi, Am & Ms Kavitha Rajagopal, Jm Vighnaharata Trust Cit (Exemption) 1605/06 Hurrah, City Of Joy, Room No-617, 6Th Floor, Near Railway Station, Lbs Piramal Chamber, Lalbaug, Vs. Marg, Mulund West, Mumbai- Parel, Mumbai- 400 012 400 080 (Appellant) (Respondent) Pan No. Aaatv8040K Assessee By : Shri. Rajeev Khandelwal Revenue By : Shri. Achal Sharma Cit Dr Date Of Hearing: 02.11.2022 Date Of Pronouncement: 15.12.2022

For Appellant: Shri. Rajeev KhandelwalFor Respondent: Shri. Achal Sharma CIT DR
Section 10Section 11Section 115BSection 12ASection 143(3)Section 148Section 263Section 292B

that Section 115BBC is not applicable to AOP‟s but only to those “Persons i.e., who claims benefit of exemption under Section 10(23C) or 11 of the Act. (7) On the Facts of the case and in law, the Ld.CIT(E) ought to have given finding on the legal

Shramik Mahila Mandal, Mumbai vs. Ld Income Tax Officer (Exemptions), Thane

ITA 447/MUM/2022[2016-17]Status: DisposedITAT Mumbai30 Nov 2022AY 2016-17

Bench: Shri Kuldip Singhassessment Year: 2016-17

For Appellant: NoneFor Respondent: Shri Krishna Kumar, D.R
Section 10Section 10(23)(iiiad)Section 11Section 12ASection 143(1)Section 154

Income Tax Act.” 8. Assessee also raised contentions before the Ld. CIT(A) that assessee trust is also exempted under section 10(23C)(iiiad) which contention has also not been accepted by the Ld. CIT(A) by observing that this is a fresh alternate claim being made by the assessee ... requires detail examination whether appellant fulfils the conditions for claiming exemption under section 10(23C)(iiiad) of the Act. 9. Aforesaid finding returned by the Ld. CIT(A), though made while deciding the appeal against the order passed under section 154 of the Act, are not sustainable because when assessee

Institute of Chemical Technology, Mumbai vs. NFAC, Delhi-Ds, Commissioner of Income Tax(A), Income Tax Dept-1, Delhi

In the result, appeals of the assessee are allowed for statistical purposes

ITA 1086/MUM/2022[2017-18]Status: DisposedITAT Mumbai28 Nov 2022AY 2017-18
Section 10Section 11Section 143(3)

parameters considered by the NAAC while granting accreditation to any University. 8. The Appellant is entitled to exemption under section 10(23C)(iiiab) and/or section 10(23C)(vi). However, when the appellant applied for the said exemption, it was refused inter-alia on the ground that the Appellant/applicant was entitled ... evidences, such as, approval of AIECTE, approval of Government as deemed university, order passed by the learned Chief Commissioner of Income Tax under section 10(23C)(vi) of the Act etc. In our opinion, the additional evidences filed by the assessee will have a crucial bearing on the issue, hence

Institute of Chemical Technology, Mumbai vs. NFAC-Delhi-Ds Commissioner of Income Tax (A) Income Tax Dept 1, Delhi

In the result, appeals of the assessee are allowed for statistical purposes

ITA 1082/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Nov 2022AY 2013-14
Section 10Section 11Section 143(3)

parameters considered by the NAAC while granting accreditation to any University. 8. The Appellant is entitled to exemption under section 10(23C)(iiiab) and/or section 10(23C)(vi). However, when the appellant applied for the said exemption, it was refused inter-alia on the ground that the Appellant/applicant was entitled ... evidences, such as, approval of AIECTE, approval of Government as deemed university, order passed by the learned Chief Commissioner of Income Tax under section 10(23C)(vi) of the Act etc. In our opinion, the additional evidences filed by the assessee will have a crucial bearing on the issue, hence

Visvesvaraya Technological University, Belgaum vs. CIT, Bangalore

ITA 8/BANG/2016[N.A.]Status: DisposedITAT Bangalore25 Nov 2022

Bench: Shri.Chandra Poojari & Smt. Beena Pillaiassessment Year : N.A. Visvesvaraya Technological University, The Commissioner Of Jnana Ganga Campus, Vs. Income-Tax (Exemptions), Belagavi. Bengaluru. Pan : Aaajv 0064 F Appellant Respondent : Shri. M.V. Seshachala, Sr. Standing Assessee By Counsel & Shri Shiva Prasad Reddy, I.T.P Revenue By : Shri Dilip, Standing Counsel Date Of Hearing : 15.09.2022 Date Of Pronouncement : 25.11.2022 O R D E R Per Beena Pillaipresent Appeal Arises Out Of Order Dated 28/01/2021, Passed By Hon’Ble Karnataka High Court In Ita No.825/2018. Brief Facts Of The Case Are As Under: 2. In The First Round Of Appeal The Assessee Raised Following Grounds Before This Tribunal Against Order Passed By The Ld.Cit(E), Dated 08/12/2015: 1. The Impugned Order Passed By The Learned Commissioner Of Income- Tax (Exemptions), Bengaluru [Hereinafter Referred To As The Cit(E)] Under Section 12A Of Income-Tax Act, 1961 (Hereinafter Referred To As The I-T Act), To The Extent It Is Not Retrospective In Effect, Is Arbitrary, Erroneous, Unreasonable & Opposed To The Facts & Circumstances Of The Case & The Law.

For Respondent: Shri. M.V. Seshachala, Sr. Standing
Section 10(23)(C)Section 12ASection 12A(1)(a)Section 80G

University, Belagavi is an Educational Institution running large number of Colleges in Karnataka and other parts of Karnataka has preferred an application under Section 10(23C)(iiiab) of the Income Tax Act, 1961 (hereinafter referred to as 'Act' for short) seeking exemption. Another application was preferred under Section

Equitas Development Initiatives Trust, Chennai vs. ITO Exemption Ward-3, Chennai

In the result, the appeals filed for all three assessment years are allowed for statistical purposes

ITA 2583/CHNY/2019[2012-13]Status: DisposedITAT Chennai18 Nov 2022AY 2012-13

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2582, 2583 & 2082/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 11Section 12ASection 2(15)

Supreme Court judgement in the case of American Hotel & Lodging Association 301 ITR 86, which is rendered in the context of Section 10(23C) of the Act and the Tribunal did not interpret the word 'education' appearing 5.3.15 In view of the above mentioned facts and circumstances of the case

Equitas Development Initiatives Trust, Chennai vs. ITO Exemption Ward-3, Chennai

In the result, the appeals filed for all three assessment years are allowed for statistical purposes

ITA 2582/CHNY/2019[2011-12]Status: DisposedITAT Chennai18 Nov 2022AY 2011-12

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2582, 2583 & 2082/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 11Section 12ASection 2(15)

Supreme Court judgement in the case of American Hotel & Lodging Association 301 ITR 86, which is rendered in the context of Section 10(23C) of the Act and the Tribunal did not interpret the word 'education' appearing 5.3.15 In view of the above mentioned facts and circumstances of the case

Equitas Development Initiatives Trust, Chennai vs. ITO Exemption Ward-3, Chennai

In the result, the appeals filed for all three assessment years are allowed for statistical purposes

ITA 2082/CHNY/2019[2013-14]Status: DisposedITAT Chennai18 Nov 2022AY 2013-14

Bench: Shri Mahavir Singh & Shri G. Manjunathaआयकर अपील सं./Ita Nos.: 2582, 2583 & 2082/Chny/2019 िनधा"रण वष" / Assessment Years: 2011-12, 2012-13 & 2013-14

For Appellant: Shri. D. Anand, AdvocateFor Respondent: Shri. AR V Sreenivasan, Addl. CIT
Section 11Section 12ASection 2(15)

Supreme Court judgement in the case of American Hotel & Lodging Association 301 ITR 86, which is rendered in the context of Section 10(23C) of the Act and the Tribunal did not interpret the word 'education' appearing 5.3.15 In view of the above mentioned facts and circumstances of the case

DCIT (E) 2(1), Mumbai vs. Neia Trust, Mumbai

In the result, all the appeals of the revenue stand dismissed

ITA 2168/MUM/2022[2013-14]Status: DisposedITAT Mumbai15 Nov 2022AY 2013-14

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Mahesh AkhadeFor Respondent: Arati Vissanji
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250

Section 2(15) cannot be construed literally and in absolute terms. It has to take color and be considered in the context of Section 10(23C)(v) of the said Act it is also clear that if the literal interpretation is given to the proviso to Section ... order to save the Constitutional validity of the proviso, the same would have to be read down and interpreted in the context of Section 10(23C)(v) because, in our view, the context requires such an interpretation The correction interpretation of the proviso to section 2(15) of the said

DCIT (E) 2(1), Mumbai vs. Neia Trust, Mumbai

In the result, all the appeals of the revenue stand dismissed

ITA 2167/MUM/2022[2016-17]Status: DisposedITAT Mumbai15 Nov 2022AY 2016-17

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Mahesh AkhadeFor Respondent: Arati Vissanji
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250

Section 2(15) cannot be construed literally and in absolute terms. It has to take color and be considered in the context of Section 10(23C)(v) of the said Act it is also clear that if the literal interpretation is given to the proviso to Section ... order to save the Constitutional validity of the proviso, the same would have to be read down and interpreted in the context of Section 10(23C)(v) because, in our view, the context requires such an interpretation The correction interpretation of the proviso to section 2(15) of the said

DCIT (E)- 2(1), Mumbai vs. Neia Trust, Mumbai

In the result, all the appeals of the revenue stand dismissed

ITA 2166/MUM/2022[2017-18]Status: DisposedITAT Mumbai15 Nov 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri Amarjit Singh

For Appellant: Mahesh AkhadeFor Respondent: Arati Vissanji
Section 10Section 11Section 12ASection 13(8)Section 143(2)Section 2(15)Section 250

Section 2(15) cannot be construed literally and in absolute terms. It has to take color and be considered in the context of Section 10(23C)(v) of the said Act it is also clear that if the literal interpretation is given to the proviso to Section ... order to save the Constitutional validity of the proviso, the same would have to be read down and interpreted in the context of Section 10(23C)(v) because, in our view, the context requires such an interpretation The correction interpretation of the proviso to section 2(15) of the said

Sir Vithaldas Thackersey College of Home Science (Autonomous) Sndt Women'S University, Mumbai vs. ITO 25 (3)(4), Mumbai

ITA 4975/MUM/2019[2014-15]Status: DisposedITAT Mumbai30 Sept 2022AY 2014-15
Section 10Section 11Section 143(3)

autonomous college (deemed university) conducting its institution at Juhu Campus of S.N.D.T. Women's University which is registered under the provisions of Section 10(23C) (iiiad) of the Income Tax Act 1961. b) The appellant is fully controlled and governed by the SNDT Women's University, being the parent body